United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 803400 - NY 803677 > NY 803490

Previous Ruling Next Ruling
NY 803490




November 3, 1994

CLA-2-49:S:N:N8:234 803490

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092; 4901.99.0093

Mr. Kevin M. Diran
Armen Cargo Services Inc.
P.O. Box 280668
San Francisco, CA 94128

RE: The tariff classification of children's book and activity sets from Taiwan, Singapore and/or Korea; Quota; Visa.

Dear Mr. Diran:

In your letter dated October 6, 1994, on behalf of Klutz Incorporated (Palo Alto, CA), you requested a tariff classification ruling.

The four items in question are spiral-bound, printed children's books with attachments related in some way to their textual content. You provided cost breakdowns indicating that in each instance, the value of the attachment is substantially less than the value of the book itself. All of the books have paperboard covers and heavyweight, coated-paper pages.

Samples, ranging from 36 to 78 pages in length, were submitted and are being returned as requested. The individual titles, together with the nature of their contents and attachments, are as follows:

"Kids Shenanigans: Great Things to Do That Mom and Dad Will Just Barely Approve Of" contains illustrated discussions and instructions concerning a number of activities (crafts, tricks, practical jokes, etc.) that kids and teens can undertake for amusement. Attached to the book is a durable balloon with a popsicle stick inside it; this is a prop supplied for use in conjunction with the "Homemade Whoopee Cushion" section of the book.

"Cat's Cradle: A Book of String Figures" contains illustrated instructions on how one can create a variety of "designs" and "figures" by manipulating a loop of string. A multicolored loop of textile cord is attached to the front cover of the book.

"KidsCooking: A Very Slightly Messy Manual" is an illustrated recipe book featuring instructions and tips on how to prepare a wide range of foods. A set of four color-coded plastic measuring spoons is attached to the book.

"Kids Travel: A Backseat Survival Kit" contains song lyrics, projects, quizzes, mysteries, games, puzzles and the like. Attached to the book is a paper "Kids Pad" featuring "hands-on" activities, such as fill-in-the-blanks, connect-the-dots, etc. Also attached is a zip-open plastic pouch containing a loop of textile cord, several meters of embroidery floss put up on small cards, a pair of dice, six marker pens, some plastic "game buttons," and two printed quiz cards.

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we agree with your position that these kits are "sets" whose essential character is imparted, in each case, by the book.

Accordingly, the applicable subheadings for all of the above-described books with attachments will be 4901.99.0092 or 4901.99.0093, HTS, which provide for other (than certain enumerated) printed books. (Statistical suffix "92" applies to books containing between 5 and 48 pages each, excluding covers, whereas suffix "93" applies to those containing 49 or more pages each.) In either case, the rate of duty will be free.

Please note that the floss (said to be made in Taiwan) included with the "Kids Travel" book falls within textile category 200 and, while not separately classifiable, is nevertheless subject to quota and visa requirements based on international textile trade agreements.

The designated textile category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal document of the U.S. Customs Service, which is available for inspection at your local Customs office.

We also note that the country of origin marking on the submitted samples is not acceptable. Although the respective origins of the book and the individual accessories are printed on the back of the title page, the outside of the back cover of each book has a reference to "Klutz Press, Palo Alto, California." This triggers the requirements of 19 CFR 134.46, meaning that the countries of origin must also be shown in close proximity to that reference.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

Previous Ruling Next Ruling

See also: